California Revenue and Taxation Code ARTICLE 2 - Claim for Refund

• Section 8126.
  If the board determines that any amount not required to be paid under this part has been paid by any person to the state, the...
• Section 8127.
  The Controller shall thereupon credit the excess on any amounts then due from the person under this part and refund the balance to the person...
• Section 8127.5.
  When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this...
• Section 8128.
  (a) Except as provided in subdivision (b) no refund under this article shall be approved by the board after three years from the last day of...
• Section 8128.1.
  (a) The limitation period specified in Section 8128 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
• Section 8129.
  The claim shall be in writing and shall state the specific grounds upon which it is founded.(Added by Stats. 1941, Ch. 37.)
• Section 8130.
  Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from...
• Section 8131.
  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.(b) If any person...

Last modified: October 22, 2018